The distilled spirits industry is highly regulated. Spirits, spirituous liquor, and distilled spirits (hereinafter “distilled spirits”) are those substances known as ethyl alcohol, ethanol, or spirits of wine in any form, including all such dilutions and mixtures, from whatever source or by whatever process produced, but not denatured spirits unless specifically stated. Examples of distilled spirits include, but are not limited to, rum, scotch, whisky, brandy, bourbon whisky, eau de vie, tequila, vodka, liquors, and the like. Unless falling under an exception, distilled spirits are gauged and the quantities of such spirits must be reported to the Alcohol Tobacco Tax and Trade Bureau (TTB) on a periodic basis. In fact, quantities and amounts of ethanol in distilled spirits should be tracked throughout the distilled spirits production process and any losses of ethanol, due to evaporation or other events, must be noted. Such tasks are complicated by the fact that many commercial distilled spirit products are complex blends of several component distilled spirits of varying age, quality, and composition. In fact, distilled spirits are typically a complex blends of chemicals, filters, additives, and raw materials (e.g. grains, grapes). The final distilled spirits are gauged and quantified in order to account for all ethanol produced and processed, and in order to compute taxes owed to the government on the final product. Permissible procedures are exacting. Moreover, processes for propagating the amounts and volumes of ethanol in distilled spirit production are manually accomplished. This manual process is time consuming and subject to error. Thus, there is a risk that discrepancies in the amount of ethanol that should be present in a final distilled spirit and the amount that is actually present in the distilled spirits cannot be reconciled.
Permissible procedures for gauging and determining quantity of distilled spirits are complex and are set forth in, for example, 27 Code of Federal Regulations (C.F.R.) §30.1 in the United States and comparable laws in other countries. Here, the term “gauging” means the determination of the proof and the quantity of distilled spirits. Such procedures are designed to gauge the distilled spirits for tax purposes. Such procedures can also be used throughout the production process in order to track losses of ethanol due to evaporation and to more accurately propagate composition through the various blends that an inherent component of the process. For instance, United States law states that, hydrometers used to gauge distilled spirits for tax purposes, shall be determined to the nearest tenth degree which shall be the proof used in determining the proof gallons and all fractional parts thereof to the nearest tenth proof gallon. The hydrometers used are graduated to read the proof of aqueous alcoholic solutions at 60 degrees Fahrenheit. Thus, they read, 0 for water, 100 for proof spirits, and 200 for absolute alcohol. Because of temperature-density relationships and the selection of 60 degrees Fahrenheit for reporting proof to the TTB, the hydrometer readings are less than the true percent of proof at temperatures below 60 degrees Fahrenheit and greater than the true percent of proof at temperatures above 60 degrees Fahrenheit. Corrections are necessary for hydrometer readings at temperatures other than 60 degrees Fahrenheit. Such correction factors are promulgated by the TTB in a publication known as the Gauging Manual (ATF publication number ATF-P 5110.6 (November 1978)), which is hereby incorporated by reference herein in its entirety. In the present art, such correction factors are manually obtained from copies of the TTB tables and the correction factors are manually applied to actual measurements made of the distilled spirits or precursors to distilled spirits.
The TTB advises that, in order to obtain accurate readings, bulk spirits are thoroughly agitated so that the test samples will be representative of the entire quantity. Immediately before readings are taken, the glass cylinder containing the thermometer is rinsed several times with the spirits which are to be gauged so as to bring both the cylinder and the thermometer to the temperature of the spirits. If the outer surface of the cylinder becomes wet, it is wiped dry to avoid the cooling effect of rapid evaporation. During the readings the cylinder is protected from drafts or other conditions which might affect its temperature or that of the spirits which it contains. The hydrometer is inserted in the liquid and the hydrometer bulb raised and lowered from top to bottom 5 or 6 times to obtain an even temperature distribution over its surface, and, while the hydrometer bulb remains in the liquid, the stem is dried and the hydrometer allowed to come to rest without wetting more than a few tenths degrees of the exposed stem. The exact point at which the level of the surface liquid intersects the scale of proof in the stem of the hydrometer is determined. The hydrometer and thermometer are immediately read, as nearly simultaneously as possible. In reading the hydrometer, a sighting is made slightly below the plane of the surface of the liquid and the line of sight is then raised slowly until the appearance of the surface changes from an ellipse to a straight line. When the correct readings of the hydrometer and the thermometer have been determined, the true percent of proof is ascertained from Table 1 of the TTB gauging manual. Table 1 provides the true percent of proof a distilled spirit for any indication of the hydrometer at temperatures between zero and 100 degrees Fahrenheit. Typically, another sample of the spirits is then taken and tested in the same manner so as to verify the original measurement.
To illustrate the use of correction factors, consider the case in which a hydrometer reads 192.85° at 72.10° F. The correction factors for the hydrometer and the thermometer, respectively are minus 0.03° and plus 0.05°. The corrected reading, then, is 192.82° at 72.15° F.
193.0° at 72.0° F.=190.2°
192.0° at 72.0° F.=189.1°
Difference=1.1°
192.0° at 72.0° F.=189.1°
192.0° at 73.0° F.=188.9°
Difference=0.2°
The hydrometer difference (1.1°) multiplied by the fractional degree of the hydrometer reading (0.82°)=0.902. The temperature difference (0.2°) multiplied by the fractional degree of the temperature reading (0.15°)=0.03°.
Proof at 60° F.=189.1+0.902−0.03=189.972°=190.0°.
As shown, the final proof is rounded to the nearest tenth of a degree of proof. In such cases, if the hundredths decimal is less than five, it will be dropped; if it is five or over, a unit will be added. As is readily apparent, this correction process is complex and requires several manual computations and consultation of TTB look-up tables.
Distilled spirits may also be gauged using specific gravity hydrometers. Because of temperature density relationships and the selection of the standardization temperature of 60°/60° F. in the United States, specific gravity readings will be greater at temperatures below 60 degrees Fahrenheit and less at temperatures above 60 degrees Fahrenheit. Therefore, correction of the specific gravity readings is necessary for temperatures other than 60 degrees Fahrenheit. Such correction may be ascertained by dividing the specific gravity hydrometer reading by the applicable correction factor in Table 7 of the TTB Gauging Manual. For example, consider the case in which the specific gravity hydrometer reading is 1.1525, the thermometer reading is 68 degrees Fahrenheit, and the true proof of the spirits is 115 degrees. The correct specific gravity reading will be ascertained as follows:
(a) From Table 7 of the Gauging manual, the correction factor for 115° proof at 68° F. is 0.996.
(b) 1.1525 divided by 0.996=1.1571, the corrected specific gravity.
As is readily apparent, this correction process is complex and requires several manual computations and consultation of TTB look-up tables.
In order to pay appropriate taxes, distilled spirits may be gauged, in some instances, by weight in bulk quantities. In such instances, the weight can be determined by means of weighing tanks, mounted on accurate scales. Before each use, the scales are balanced at zero load and the spirits are run into the weighing tank and proofed. If the spirits are to be reduced in proof, the spirits are reduced before final determination of the proof. The scales are then brought to a balanced condition and the weight of the spirits is determined by reading the beam to the nearest graduation mark. From the weight and the proof thus ascertained, the quantity of the spirits in proof gallons is determined by reference to Table 4 of the TTB Gauging Manual. However, in the case of spirits which contain solids in excess of 600 milligrams per 100 milliliters, the quantity in proof gallons is determined by first ascertaining the wine gallons per pound of the spirits and multiplying the wine gallons per pound by the weight, in pounds, of the spirits being gauged and by the true proof and dividing the result by 100. A wine gallon is the liquid measure equivalent to the volume of 231 cubic inches.
In order to pay appropriate taxes, spirits distilled spirits may also be gauged, in some instances, by volume. Such measurement are typically made in tanks, by meters or by other devices or methods authorized by an appropriate TTB officer, or such measurement may be made in tank cars or tank trucks if calibration charts for such conveyances are provided and such charts have been accurately prepared, and certified as accurate, by engineers or other persons qualified to calibrate such conveyances. Volumetric measurements in tanks are made in accurately calibrated tanks equipped with suitable measuring devices, where the actual contents can be correctly ascertained. If the temperature of the distilled spirits is other than the standard of 60 degrees Fahrenheit, gallonage determined by volumetric measurements is corrected to the standard temperature by means of Table 7 of the Gauging Manual. When the quantity of spirits, in wine gallons, has been determined by volumetric measurement, the number of proof gallons is obtained by multiplying the wine gallons by the proof of the spirits. A proof gallon is a United States gallon of proof spirits, or the alcoholic equivalent thereof.